9911796707
TMI Blog2024 (10) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... rom payment of service tax/GST in terms of the N/N. 30/2012-Service Tax dated 20.06.2012 - practicing advocates - HELD THAT:- From perusal of the materials, it is absolutely clear that the petitioner s case is covered under the notification dated 20.06.2012 and therefore, he is not entitled for payment of tax. Such fact was also brought to the notice of the authority by way of a representation by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. S.C. Keyal learned standing counsel, CGST 2. The petitioner is a legal practitioner of Gauhati High Court since 1991. The respondent authorities issued a notice dated 30.03.2022 asking the petitioner to pay a service tax/GST amounting to Rs.1,34,293 under section 78 of the Finance Act, 1994 for the financial year 2014-15 along with penalty of Rs.10,000 under section 77(1) of the Finance Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay Service Tax/GST. However, without considering the said representation dated 19.04.2022, recovery notice dated 06.06.2024 was issued. 5. Being aggrieved, the present petition is filed. 6. Mr. S.C. Keyal learned standing counsel, GST in his usual fairness submits that the case of the petitioner shall be covered by the notification dated 20.06.2012, whereby, the practicing advocates were exem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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